Ohio sales tax refund claim remanded as the Board of Tax Appeals finds that sufficient evidence was presented to the Tax Commissioner.

The taxpayer, Pride of Cleveland Scooters, LLC, discovered that it had overpaid sales tax for three years due an error resulting in the company’s sales being inflated on its sales…

Continue ReadingOhio sales tax refund claim remanded as the Board of Tax Appeals finds that sufficient evidence was presented to the Tax Commissioner.

Beer Drinkers Rejoice: Buckingham scores victory for Ohio bars confirming that preventative maintenance for draft beers systems is not subject to Ohio sales tax.

The Ohio Board of Tax Appeals (BTA) ruled in favor of Great Lakes Bar Control, Inc. (“Great Lakes”) that maintaining draft beer dispensing services are not subject to Ohio sales…

Continue ReadingBeer Drinkers Rejoice: Buckingham scores victory for Ohio bars confirming that preventative maintenance for draft beers systems is not subject to Ohio sales tax.

Are You Claiming an Ohio Sales/Use Tax Exemption On Your Airplane Purchase to Be Leased To a Related Party?

A recent Ohio Board of Tax Appeals (“BTA”) decision presents warning signs when asserting the resale exemption in captive relationships. See Pi In The Sky, LLC vs. Testa, Ohio BTA, Case…

Continue ReadingAre You Claiming an Ohio Sales/Use Tax Exemption On Your Airplane Purchase to Be Leased To a Related Party?

Ohio Sales/Use Tax Manufacturing Exemption: Accelerate the Beginning of the Manufacturing Process

Ohio’s manufacturing exemption (R.C. 5739.011) is available for property primarily used to produce tangible personal property for sale. Of course, the manufacturer wants to exempt its property as soon as…

Continue ReadingOhio Sales/Use Tax Manufacturing Exemption: Accelerate the Beginning of the Manufacturing Process

Crain’s Cleveland – Ohio tax changes on the horizon, sales tax to become even more significant. Is your business maximizing available exemptions and incentives?

Buckingham attorneys Steven A. Dimengo and Richard B. Fry III explain Ohio tax changes on the horizon with sales tax to become even more significant. Gov. Kasich’s quest to lower the…

Continue ReadingCrain’s Cleveland – Ohio tax changes on the horizon, sales tax to become even more significant. Is your business maximizing available exemptions and incentives?